Balance sheet is the one of the five financial reporting. It`s the most important of financial reporting. Balance sheet devided to be two columns, while in Balance sheet there are aktiva and passive.
What is aktiva and passiva??,,….
Aktiva and passive are terms of accounting, that aktiva is same with asset such as cas, inventory, equipment and ect. Aktiva divided to be current asset and fixed asset. Current asset is aktiva that have periode until less than one year whereas fixed asset is aktiva that have periode more than one year.
Example of current asset is :
Cas In Bank
Petty Cash
Account Receivable
Allowance
Merchandise Inventory
Store and Office Supplies
Prepaid Insurance, Rent, and ext…..
Cas In Bank
Petty Cash
Account Receivable
Allowance
Merchandise Inventory
Store and Office Supplies
Prepaid Insurance, Rent, and ext…..
Example of fixed asset is :
Buildings
Vehicles
Equipment
Land
Accumulated of their, and ect……
Buildings
Vehicles
Equipment
Land
Accumulated of their, and ect……
And than passiva, passiva devided be Liabilities and Equity. Libilities divided be sort and long term liabilities. Sort term liability is the obligation that have periode less than one year and long term is otherwise. Then equity is a element of accounting taken from retained earning.
Example of sort tem liabilities :
Accounts Payable
Tax Payable
PPn Payable and ect.
Accounts Payable
Tax Payable
PPn Payable and ect.
Example of long term liabilities :
Bond Payable and ecr.
Bond Payable and ecr.
Example Account of Equity :
Equity
Stock Investment and ect.
Equity
Stock Investment and ect.
Balance sheet is the one of the five financial reporting. It`s the most important of financial reporting. Balance sheet devided to be two columns, while in Balance sheet there are aktiva and passive.
What is aktiva and passiva??,,….
Aktiva and passive are terms of accounting, that aktiva is same with asset such as cas, inventory, equipment and ect. Aktiva divided to be current asset and fixed asset. Current asset is aktiva that have periode until less than one year whereas fixed asset is aktiva that have periode more than one year.
Example of current asset is :
Cas In Bank
Petty Cash
Account Receivable
Allowance
Merchandise Inventory
Store and Office Supplies
Prepaid Insurance, Rent, and ext…..
Cas In Bank
Petty Cash
Account Receivable
Allowance
Merchandise Inventory
Store and Office Supplies
Prepaid Insurance, Rent, and ext…..
Example of fixed asset is :
Buildings
Vehicles
Equipment
Land
Accumulated of their, and ect……
Buildings
Vehicles
Equipment
Land
Accumulated of their, and ect……
And than passiva, passiva devided be Liabilities and Equity. Libilities divided be sort and long term liabilities. Sort term liability is the obligation that have periode less than one year and long term is otherwise. Then equity is a element of accounting taken from retained earning.
Example of sort tem liabilities :
Accounts Payable
Tax Payable
PPn Payable and ect.
Accounts Payable
Tax Payable
PPn Payable and ect.
Example of long term liabilities :
Bond Payable and ecr.
Bond Payable and ecr.
Example Account of Equity :
Equity
Stock Investment and ect.
Equity
Stock Investment and ect.
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